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2017 (12) TMI 635 - HC - VAT and Sales TaxPenalty - whether in the facts and circumstances of the case, the revisional authority was justified in levying penalty under section 34(7) of the GVAT Act? - Held that: - The revisional authority in the order passed under section 75 of the GVAT Act has imposed penalty under section 34(7) of the said Act. Sub-section (7) of section 34 of the GVAT Act provides for imposing penalty after affording the dealer an opportunity of being heard - Evidently, therefore, the statute contemplates issuance of notice indicating the default and the penalty proposed to be levied prior to passing any order under sub-section (7) of section 34 of the Act. In the facts of the present case, it is an admitted position that no notice in Form 309 as prescribed under sub-rule (1) of rule 46 of the rules has been issued to the respondent dealer. Consequently, it cannot be said that the respondent was afforded any opportunity of being heard as contemplated under sub-section (7) of section 34 of the GVAT Act. Levy of penalty was in breach of the provisions of sub-section (7) of section 34 of the GVAT Act - petition dismissed - decided against petitioner-Revenue.
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